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Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
journalofeconomic@pusdig.com
Editorial Address
Kelurahan Karunrung Kecamatana Rappocini, Kota Makassar
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INDONESIA
Income Journal of Economics Development
ISSN : -     EISSN : 30253225     DOI : -
Core Subject : Economy,
Income Journal of Economics Development has p-ISSN000-000 and e-ISSN 3025-3225 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room Income Journal Of Economics Development Covers Economics and Development, Economic Behavior, Islamic Economic System, International Economics and the applied science of Statistical, Macro and Micro Economics.
Articles 66 Documents
The Impact of Managerial Capabilities on the Effectiveness of Sustainable Economic Development: A Systematic Literature Review Ahmad Firdaus; Lina Mariana
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

Sustainable economic development has become a critical global priority, requiring organizations to balance economic growth with environmental sustainability and social equity. This study aims to examine the impact of managerial capabilities on the effectiveness of sustainable economic development through a systematic literature review. Using the PRISMA framework, this research analyzes 52 peer-reviewed articles published between 2021 and 2025, sourced from major academic databases including Scopus, Web of Science, ScienceDirect, and SpringerLink. The findings reveal that managerial capabilities—encompassing strategic decision-making, leadership, innovation management, and adaptability—play a central role in driving sustainability outcomes. These capabilities enable organizations to align business strategies with sustainability goals, optimize resource utilization, and respond effectively to dynamic environmental challenges. The study further identifies innovation as a key mediating variable that translates managerial competencies into sustainable performance, while leadership and organizational culture act as moderating factors that strengthen this relationship. Additionally, digital transformation emerges as a critical enabler that enhances managerial effectiveness by improving decision-making, operational efficiency, and organizational agility. The results also highlight that managerial capabilities are particularly crucial in emerging economies, where institutional limitations and resource constraints demand adaptive and innovative approaches. This study contributes to the literature by integrating multiple theoretical perspectives and proposing a comprehensive framework linking managerial capabilities to sustainable economic development. The findings provide important implications for managers, policymakers, and researchers in advancing sustainability-oriented strategies.
THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO ASSET RATIO (DAR) ON PROFIT GROWTH AT PT. DHARMA SATYA NUSANTARA TBK Muhammada Arfah
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine the influence of Human Resource Management (HRM) practices on organizational performance through a systematic literature review across various industrial sectors. In the context of globalization and rapid digital transformation, organizations are required to optimize human capital as a strategic resource to achieve sustainable performance. This research adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to analyze approximately 50 peer-reviewed articles published between 2021 and 2025 from reputable databases such as Scopus, Web of Science, ScienceDirect, and SpringerLink. The findings reveal that core HRM practices—recruitment and selection, training and development, performance appraisal, compensation, and employee engagement—have a significant positive impact on both financial and non-financial organizational performance. The study also identifies innovation, knowledge management, and employee engagement as key mediating variables that strengthen the relationship between HRM practices and performance outcomes. Additionally, leadership style and organizational culture are found to act as critical moderating factors influencing the effectiveness of HRM implementation. Furthermore, the results highlight emerging trends in digital HRM and sustainable HRM, which play a crucial role in enhancing organizational adaptability, efficiency, and long-term sustainability. The study concludes that an integrated and context-specific HRM approach is essential for maximizing organizational performance across different industrial sectors. These findings provide valuable theoretical and practical implications for managers, policymakers, and researchers in developing effective HR strategies in a dynamic business environment.
Analisis Pengelolaan APBD dalam Mendukung Pencapaian Pembangunan Daerah di Kabupaten Lamongan Pamungkas Rahmat Fariid Tegar; Jordan Marcello Al Farrel; Eva Hany Fanida; Melda Fadiyah Hidayat
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.685

Abstract

The management of the Regional Revenue and Expenditure Budget (APBD) is an important instrument for local governments in supporting the achievement of development and improving community welfare. The effectiveness of APBD management is not only seen from the amount of budget allocation and realization, but also from its relationship with development achievements in priority sectors, such as infrastructure, education, health, community economy, and public services. This study aims to analyze the management of the Lamongan Regency APBD in supporting the achievement of regional development, identify supporting and inhibiting factors for its implementation, and formulate efforts to increase the effectiveness of regional budget management. This study uses a qualitative descriptive method with a literature study approach and secondary data analysis. Data was obtained from Lamongan Regency APBD reports, data from the Central Statistics Agency (BPS), local government documents, scientific books, and relevant national journals. The results of the study show that the management of the Lamongan Regency APBD plays an important role in supporting regional development through budget allocation in the infrastructure, education, health, agriculture, fisheries, MSMEs, and public service sectors. Local governments have also begun to develop the digitalization of financial administration as an effort to increase transparency, accountability, and effectiveness of budget management. However, the effectiveness of APBD management still faces several obstacles, including delays in budget absorption in several Regional Apparatus Organizations, inequality in development between regions, limited quality of human resources of apparatus, and weak supervision of development programs. Therefore, it is necessary to strengthen data-based budget planning, increase the capacity of the apparatus, optimize regional financial digitalization, strengthen the supervisory system, and increase community participation so that regional development can run more equitable, transparent, accountable, and sustainable.
Evaluasi Millennium Development Goals (MDGs) dalam Menanggulangi Kemiskinan dan Kelaparan Menuju Sustainable Development Goals (SDGs) di Kota Medan Clara Adeline Marpaung; Muhammad Daffa Raihan Firdaus; Indah Prabawati; Firre An Suprapto
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.697

Abstract

This study discusses efforts to reduce poverty and hunger in Medan City through the achievement of the Millennium Development Goals (MDGs) targets as the first step towards the Sustainable Development Goals (SDGs). The research method used is in the form of a quantitative descriptive approach by utilizing secondary data from various regional development indicators. Analysis was carried out on poverty conditions, employment opportunities, labor productivity, and community nutritional status to see the development of population welfare. The findings of the study show that the poverty rate in Medan City has a tendency to decline in recent years even though the achievement has not been fully in accordance with the set target. On the other hand, indicators of the depth and severity of poverty show an improvement in the economic conditions of the poor. Labor productivity has also increased in line with regional economic growth, although the provision of jobs still needs to be expanded. In addition, the nutritional condition of toddlers shows quite good results with low rates of malnutrition and malnutrition. In general, the implementation of MDGs-based development programs in Medan City has had a positive impact and can be a foothold in supporting the implementation of the SDGs in the future
Analysis of Regional Expenditure Efficiency in the Management of the Tuban Regency Budget During the Covid 19 Pandemic Kevin Raditya Kusuma; Satria Wahyu Helmyawan; Eva Hany Fanida; Melda Fadiyah Hidayat
Income Journal Of Economics Development Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.2.2026.701

Abstract

The Covid-19 pandemic has caused great fiscal pressure for local governments, including Tuban Regency. Local governments are required to maintain public services while adjusting spending priorities through budget refocusing and reallocating policies. This study aims to analyze the efficiency of regional spending in the management of the Regional Revenue and Expenditure Budget (APBD) of Tuban Regency during the pandemic period of 2020–2021. The research uses a descriptive quantitative approach with secondary data in the form of the Tuban Regency Government Budget Realization Report for 2020 and 2021. The analysis technique used is the expenditure efficiency ratio, which is the comparison between the realization of expenditure and the expenditure budget. The results of the study show that the expenditure efficiency ratio in 2020 was 87.05% and in 2021 was 85.07%, with an average of 86.06%. Based on the criteria used, the two years are included in the category of being very efficient. These findings show that the Tuban Regency Government is able to control the realization of spending that remains below the budget set during the pandemic. This condition reflects the adaptive capacity of local governments in managing regional finances through adjusting spending priorities and strengthening fiscal discipline during times of crisis.
Implementation of Management Functions (POAC) in the MSME Empowerment Program at the Ministry of Cooperatives and Small and Medium Enterprises Edlyn Salsabella; Lutfia Lukinita; Kayla Azzahra Berlandy; Fasihah Habibah Aulia; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.706

Abstract

MSME empowerment is one of the important strategies in the government to improve the national economy and increase the competitiveness of small businesses in the midst of increasingly fierce market competition. To run it successfully, organized program management is essential. One of the approaches used is the POAC management function, which means planning, organizing, actuating, and controlling. This function is responsible for ensuring that the program runs systematically and in a directional manner.  Using a descriptive qualitative method, this study aims to evaluate the application of POAC in the MSME empowerment program at the Ministry of Cooperatives and Small and Medium Enterprises. This study uses a descriptive qualitative approach to evaluate the implementation of Planning, Organizing, Actuating, and Controlling (POAC) in MSME empowerment programs at the Ministry of Cooperatives and SMEs. Data were collected through observation and document analysis, then examined using an interactive analysis model and data triangulation. The study identifies gaps between planning and implementation and provides recommendations to improve program coordination, accountability, and monitoring. The results show that the implementation of POAC is quite good and has a positive effect, especially on training, financing, and digitalization of MSMEs. However, there are obstacles such as a lack of supervision systems, poor coordination, and planning that is not yet data-driven.
Implementation of POAC Management Function in Sustainable Tourism Development in Panglipuran Traditional Village, Bali Fannisa Nabila Shafira; Farhati Silvia; Nayva Risalwa Wibowo; Febiola Hengrida Almayra; Ziana Zain Ramadhan
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.707

Abstract

This study aims to analyze the implementation of POAC (Planning, Organizing, Actuating, and Controlling) management functions in sustainable tourism management in Penglipuran Traditional Village, Bali, as well as identify challenges and opportunities for its development. This study uses a descriptive qualitative approach with a literature-based case study type. Data was obtained from scientific articles, books, and relevant documents that discuss Penglipuran Tourism Village, Tri Hita Karana, community empowerment, and sustainable tourism. Data analysis is carried out through data reduction, data presentation, and conclusion drawn. The results of the study show that the planning function is carried out through the preparation of tourism development directions based on the values of Tri Hita Karana; the organizational function is realized through the division of roles between communities, customary institutions, and tourism managers; The implementation function can be seen in the management of tourism activities that maintain customs, traditional architecture, environmental cleanliness, and bamboo forests; Meanwhile, the supervisory function is carried out through awig-awig and community social control. Nevertheless, Penglipuran Traditional Village faces challenges in the form of overtourism, environmental pressures, cultural commercialization, and economic dependence on the tourism sector. Therefore, it is necessary to strengthen customary regulations, visitor capacity management, and diversify the creative economy based on local wisdom.
The Role of Local Government and Multi-Stakeholder Collaboration in Reducing Structural Poverty: An Evaluation Study of SDGS to Overcome Poverty in Sidoarjo Regency Nisfatun Choiriyah; Andin Arfi Aurellia; Indah Prabawati; Firre An Suprapto
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.711

Abstract

This study aims to analyze the role of local governments and multi-stakeholder collaboration in reducing structural poverty through the evaluation of the implementation of the Sustainable Development Goals (SDGs) of the first goal (No Poverty) in Sidoarjo Regency. The method used is a descriptive qualitative approach with literature studies, analysis of regional policy documents, and analysis of secondary data from the Central Statistics Agency (BPS) and local government reports. The results of the study show that the Sidoarjo Regency Government has integrated the SDGs targets into regional development planning through social assistance programs, MSME empowerment, and increased access to education and health. However, challenges are still found in aspects of structural poverty such as inequality in access to decent work and distribution of resources. Collaboration between government, the private sector, academia, and civil society has been proven to contribute to expanding the reach of programs and increasing the effectiveness of interventions. In conclusion, reducing structural poverty requires strengthening cross-sectoral synergy, data transparency, and evidence-based policies. The recommendations proposed are optimizing public-private partnerships, improving the quality of integrated social welfare data, and strengthening sustainable economic empowerment programs
The Impact of the Provincial Minimum Wage (UMP) Policy on the Income of Formal Sector Workers in DKI Jakarta Muh Hylmi Adhitya Nindra; Zahran Yaka Resyawal; Eva Hany Fanida; Melda Hidayat
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.715

Abstract

This study aims to determine the impact of variables on minimum wage income in the DKI Jakarta Province area. Changes to regulations such as Government Regulation No. 51 of 2023 aim to balance worker protection and business sustainability, as well as include workers' economic contributions and decent living standards in the wage formula. This research is a policy effort to systematically improve the minimum wage determination structure in Indonesia, including DKI Jakarta Province. However, the fact is that although the regulation is intended to provide a more systematic framework for calculating and increasing the minimum wage, it is not yet fully effective in guaranteeing an increase in the minimum wage for workers. The regulation should focus on more efficient and transparent policies so that wage policymakers are fairer, more adaptive and sustainable for workers. This research uses a descriptive research method with a quantitative approach from various official documents, reports, journal articles, as well as references related to minimum wage policies and community income. This research shows that the minimum wage income in the city of Jakarta is very influential, especially for the underprivileged. Therefore, to reduce the impact of the minimum wage policy, a policy is needed which can help reduce income in the city of Jakarta.
Implementation of Free Education Programs in Improving Access to Education in Surabaya City Mahendra Raditya Chasasi Saputra; Muhammad Yasir Danhas Araya Putra
Income Journal Of Economics Development Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ijed.6.1.2026.716

Abstract

The free education program in the city of Surabaya, which was implemented through Regional Regulation No. 16 of 2012 and strengthened by its derivative policies, is designed to eliminate cost barriers in accessing primary and secondary education. However, the effectiveness of this program in improving equitable access to education—especially for vulnerable groups—has not been comprehensively researched and based on longitudinal data. This study aims to analyze the impact of the implementation of free education programs on improving access to education in Surabaya during the 2015–2023 period, focusing on the Gross Participation Rate (APK), School Dropout Rate (APS), and the spatial distribution of education access between regions. The method used is quantitative-descriptive research with a case study approach, using secondary data from the Surabaya City Education Office, the Central Statistics Agency (BPS) of East Java, and program evaluation documents. The analysis is carried out through trend analysis and cross-period comparison. The results showed that the APK SD/MI increased from 93.2% (2015) to 98.7% (2023), the APK for SMP/MTs from 87.6% to 96.3%, while the APS decreased significantly from 2.8% to 0.6%. However, there is a persistent spatial disparity between the city center and suburban areas, especially in West and East Surabaya. This research contributes to the education policy literature by identifying the determinants of program implementation success and gaps that need to be addressed through a targeted intervention approach.